The different statistical manuals do not use the same approach to the time of recording for scheduled debt repayments. Balance of Payments Manual, fifth edition, the External Debt Guide, and Government Finance Statistics Manual use the due-for-payment date basis involving imputation of transactions that the liability has been repaid and replaced by a short term debt. The 1993 SNA uses an accrual basis involving no imputation of transactions but continuing to show arrears in the same instrument until the liability is extinguished. If the accrual basis is followed, sub-headings or memorandum items for all or selected arrears might be introduced.